Sec.153B(2)(a) Mere Panchnama would not extend period of limitation

It is seen that as far as Authorization E. No. 0069 is concerned, the search concluded on 22^nd March, 2007 itself. The only question is whether because of Authorization E. No. 0068 where a second visit was made to the Ashok Vihar premises on 15^th May, 2007 and only on that date was it noted in the panchnama that the  period of limitation for completing the assessment would begin to commence from the last date of the financial year in which the search If this case of the Revenue were to be accepted, then the limitation period for

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